MARKO, Jakub: Implementation and evaluation analysis of forest land taxes [Diploma Thesis] – Technical University in Zvolen, Department of Economy and Forest Management. Supervisor: Ing. Martina Štěrbová, PhD. Degree of Qualification: Master of Science, abbreviated as: „Ing.“ Zvolen: TU, 2020. 72 p. The issue of local taxes falls under Act No. 582/2004 Coll. on Local Taxes and Local Fee for municipal Waste and Minor Construction Waste and this category also includes forest land taxes. It is set and collected by the municipality and governed by the conditions defined in a generally binding regulation. The aim of the submitted diploma thesis it to evaluate the implementation and evaluation process of forest land tax collection from 2013 to 2016 at the national and local level. The specific intention of the thesis is to identify the effects of the amendment to Act No. 582/2004 Coll. from 2014 to tax administrations and taxpayers. The theoretical part of the thesis characterizes the basic concepts of public policy, policy cycle analysis, policy network and arena, public policy instruments with a more detailed focus on forest land tax. Methodologically, the thesis is based on a literature review, quantitative data analysis, case study and document analysis. The empirical part of the thesis presents the results. Based on these, it can be stated, that the amendment to the act caused a decrease of tax liability for forest tax in 2014 and 2015. However, in 2016, tax liability has begun to rise again, which suggests that the instrument is effective in terms of tax collection. Although the changes did not affect the majority of the municipalities in any way, there were such municipalities, for which loss of income caused existential problems. On the other hand, for forest enterprises, this change means a helpful step. The reason is the fact, that the tax rate set by the municipality was considered disproportionately high in most cases. In conclusion, the thesis evaluates policy cycle of the public policy measure and progress of the analysed process. It can be stated that no significant implementation shortcomings were identified.